LLC imposed as a matter S Corp

a s-corp simply means that you pass the profit / loss to your (or to you and all the owners in%) your personal taxes …

but you have to file a form both federal and state to change your LLC into s-corp (you're still an LLC, s-corp's only one type of LLC) before you submit your annual report …

(If you forget, your accountant can also send a form to back date being a s-corp)